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https://www.um.edu.mt/library/oar/handle/123456789/100093
Title: | Factors affecting the application of environmental accounting in manufacturing enterprises in Vietnam |
Authors: | Xuyen Dinh, Thi Kim Nguyen, Thanh Dat Nguyen, Thu Hien |
Keywords: | Manufacturing industries -- Vietnam Environmental auditing -- Vietnam Managerial accounting -- Vietnam Economic development -- Vietnam |
Issue Date: | 2022-07 |
Publisher: | Ahmet Gökgöz |
Citation: | Xuyen Dinh, T. K., Nguyen, T. D., & Nguyen, T. H. (2022). Factors affecting the application of environmental accounting in manufacturing enterprises in Vietnam. Journal of Accounting, Finance and Auditing Studies, 8(3), 115-140. |
Abstract: | PURPOSE: Starting from the goal of economic development
associated with environmental protection activities, this study
examines the factors affecting the application of environmental
accounting (EA) in manufacturing enterprises in Vietnam. METHODOLOGY: This study is conducted using a combination of qualitative research methods (review of previous theories and research papers related to the research) and a quantitative research model (testing the degree of the appropriateness of the scale and the theoretical model through Cronbach's Alpha reliability coefficient, exploratory factor analysis (EFA), multivariable regression analysis to determine the relationship between factors affecting the application environmental accounting in manufacturing enterprises in Vietnam. RESULTS: Multivariable regression analysis shows that all factors (six factors) included in the study have an impact on the application of environmental accounting in manufacturing enterprises in Vietnam. Which stakeholder pressure has the strongest impact and financial resources have the weakest effect on the application of EA in these enterprises. ORIGINALITY/VALUE: This study provides empirical evidence about the impact of each factor on the application of environmental accounting, thereby helping state management agencies, professional associations, and businesses in the process of developing and promulgating policies affecting these factors to promote the application of environmental accounting in Vietnamese enterprises. |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/100093 |
Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 8, Issue 3 Journal of Accounting, Finance and Auditing Studies, Volume 8, Issue 3 |
Files in This Item:
File | Description | Size | Format | |
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JAFAS8(3)A5.pdf | 528.27 kB | Adobe PDF | View/Open |
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